An interesting debate.
The thought crosses my mind about anyone who wants to work in an
accounting-related job. If they don't feel comfotable with
spreadsheets, they are "dead in the water". So at what stage in the
"learning" process is it best to introduce a student to what is a
fundamentally important tool of the job?
I must admit though that, when it comes to understanding double-entry
bookeeping, there is no substitute for actually making the prime entries
using paper-based T-accounts and then testing the accuracy of those
entries (and other adjustments) by constructing a paper-based trial
balance. It teaches all the right disciplines. Until you "get"
double-entry bookeeping, the use of a spreadsheet runs the risk of
adding more scope for error and misunderstanding.
In my accounting training the two skills - spreadsheets and bookkeeping
were kept apart - until we could prove that we knew how to do both!
Jim
-----Original Message-----
From: Economics, business, and related subjects
[mailto:[log in to unmask]] On Behalf Of Duncan
Sent: 01 November 2002 06:50
To: [log in to unmask]
Subject: Re: IT in schools
I think you could be right, Colin. As I remember it, the Cardiff study
took the form of splitting a group into two: group one underwent the
traditional accounting course with no computer based work; group two
took the traditional course and additional computer tutorials in which
students were taught spreadsheet modelling and then they translated
their work into spreadsheet formats and so on.
One of the key elements, I suppose, is that group two could easily
include technophobes for whom the spreadsheeting work was a nightmare,
or at least the barrier that you suggest.
I should add, as well, that if a student fails to grasp the traditional
work, then the computer based work won't necessarily help: back to the
barriers that you see.
We can see the kinds of problems that these studies continue to reveal:
simply because we have computers doesn't mean that we have to use them!
The key question is whether I believe that when I have got to grips with
a problem by having learned to program a spreadsheet to deal with it, I
have advanced further than if I had just dealt with the problem using
just pencil and paper.
I used to work with a bluff old cove from Pudsey in Yorkshire and he
used to say that things such as computers and OHPs were all crutches
that we'd all learn to throw away. The research seems to suggest that he
might be right. Nevertheless, the DFES report I highlighted yesterday
shows an ever increasing commitment to ICT in schools here in the UK.
Duncan Williamson
-----Original Message-----
From: Economics, business, and related subjects
[mailto:[log in to unmask]] On Behalf Of Colin
Harber Stuart
Sent: 01 November 2002 06:22
To: [log in to unmask]
Subject: Re: IT in schools
My experience with the type of approach Duncan
describes is limited to using spreadsheets to develop understanding of
cash flow forecasts. How I have taught this using SS has changed over
the years.
However, and this is unscientific analysis, just a
teacher's hunch, my view is that unless students focus
clearly on EITHER the ICT use OR the underlying
concept (cash flow in this example) then ICT can
actually hinder learning. In other words ICT
introduces another variable into the learning process
and gives the student something else to worry about -
a three dimensional problem as opposed to a two
dimensional one.
When I have taught the principles of CF first, to
students who have a good understanding of SS, and THEN
the two are linked, students appear to have a deeper understanding of
constructing and using CF forecasts.
Therefore different pedagogical approaches to using
ICT probably do matter and may account in part for our different
perceptions of the value of using ICT.
Colin Harber Stuart
--- Duncan <[log in to unmask]> wrote:
> Now, there wouldn't be much education in that, Pam.
>
> As for the Cardiff study, what they did was to get
> their students to
> program a spreadsheet to, say, enter bookkeeping
> transactions into "T"
> account format and derive a trial balance from them;
> or a trading and
> profit and loss account in a spreadsheet as opposed
> to the old fashioned
> pencil and paper trick. They could do any one of
> myriad things that were
> all aimed the application, analysis and synthesis of accounting.
>
> Can't speak for the Israeli study as Chris hasn't
> come up with the plain
> brown envelope yet!
>
>
> Duncan Williamson
>
>
>
> -----Original Message-----
> From: Economics, business, and related subjects
> [mailto:[log in to unmask]] On Behalf Of Pam
> Craven
> Sent: 31 October 2002 19:47
> To: [log in to unmask]
> Subject: Re: IT in schools
>
> Did they use the computers to enhance
> learning/decision making etc eg
> with
> spreadhseets/internet that would have been
> impossible without them or
> did
> they just use them for 'typing' up work to make it
> look neat and tidy.
>
> Pam
>
>
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